Central excise and service tax paper 1 inspectors of central excise central excise act, 1944. However, in cases where the duty involved is more than one lakh or the offender has been convicted previously under this section, the court can award maximum imprisonment for a term not. Indian central excise manual, partii arrest and prosecution. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to. Restrictions under drugs act cannot affect imposition of excise duty under the central excise act thereby causing loss. Download the central excise act, 1944 by pdf online. The amount of duties under the central excise act, 1944 or the customs act, 1962 or the bombay prohibition act, 1949, shall be deemed to be part of the sale price of such goods sale price shall include the amount received by the seller by way of deposit, whether. Section 2 definitions central excise act, 1944 late tribunal constituted under section 129 of the customs act, 1962 52 of 1962. These are section 4, which determines goods value for the purpose of charging of excise duty.
Ii a indicating amount of duty in the price of goods, etc. Faq on swachh bharat cesssbc 286 kb act 797 kb rules. Interest on delayed refund of amount deposited under the proviso to section 35f where an amount deposited by the appellant in pursuance of an order passed by the commissioner appeals or the appellate tribunal hereinafter referred to as the appellate authority, under the first proviso to section 35f, is required to be refunded consequent upon the order of the. In exercise of the powers conferred by sections 6,12 and 37 of the central excises and salt act, 1944 1 of 1944, the central government is pleased to apply in the adapted form set out below certain provisions of the sea customs act, 1878 viii of 1878, and. The provisions of the central excise act, 1944 and rules made there under, notifications. Central excise act 1944 complete act citation 51721. They both talk about valuation of goods, with detailed explanation. Ivd central excises, dated the 28th february, 1944. Today, im going to discuss such two sections of central excise act, 1944. In respect of duty and any other sums of any kind payable to the central government under any of the provisions of this act or of the rules made thereunder, 1including the amount required to be paid to the credit of the central government under section 11d. Each of these sections is related to a particular class of goods. Explanation 2 appended to this subsection makes provisions for the applicability of section 11ab of the central excise act, 1944.
Save judgments add notes store search result sets organizer client files start your free trial today. Every notification issued under subrule 1, and every order made under subrule 2 of rule 8 of the central excise rules, 1944, and in force immediately before the commencement of the customs and central excise laws amendment act, 1987 shall be deemed to have been issued or made under the provisions of this section and shall continue to have the same force and effect after such commencement until it is amended, varied, rescinded or superseded under the provisions of this section. Central excise act, 1944 was enacted on 24th february, 1944 by amalgamating. Download as pptx, pdf, txt or read online from scribd. Eximkey india dgft, customs, excise, export import policy. Such excess payment may be due to lack of information on the part of importerexporter or nonsubmission of documents required for claim of lower value or rate of duty. Central excise act 1944 section 35ff citation 37183 bare. Section3 duties specified in the first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Central excise act 1944 chapters from chapter i vii. Layout of sections and chapters the central excise tariff act, 1985 ceta classifies all the goods under 20 sections and 96 chapters. Home page of central board of indirect taxes and customs. These duties levied under the additional duties of excise goods of special importance act, 1957 are in addition to the duties payable under the central excise act, 1944.
In this chapter, unless the context otherwise requires. In respect of duty and any other sums of any kind payable to the central government under any of the provisions of this act or of the rules made thereunder, 1including the amount required to be paid to the credit of the central government under section 11d the officer empowered by the 2central board of excise and customs constituted under the. Dec 15, 2011 today, im going to discuss such two sections of central excise act, 1944. This act had replaced not less than 10 separate excise acts and 11 sets of statutory rules besides 5. Section3 duties specified in the first schedule and the second schedule to the central excise tariff act, 1985 to be levied section3a power of central government to charge excise duty on the basis of capacity of production in respect of notified goods. The central excises and salt act, 1944 presently known as the central excise act, 1944 was enacted on 24 th february, 1944 by amalgamating 16 legislations governing taxation on various commodities. However this act does not contain the rate at which duties are imposed 4. However in more recent times, the central excise act, 1944 which prior to 1996, was known as the central excises and salt act 1944 is the main law relating to duties of excise on goods manufactured or produced in india and on salt. Interest on delayed refund of amount deposited under the proviso to section 35f where an amount deposited by the appellant in pursuance of an order passed by the commissioner appeals or the appellate tribunal hereinafter referred to as the appellate authority, under the first proviso to section 35f, is required to be refunded consequent upon the order of the appellate authority.
Departmental circular nor a manual of instructions issued by the central board of. Overview of central excise act 1944 b overview of customs act 1962 c overview of goods and services act 2016 iv ll. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, ind slideshare uses cookies to improve functionality and performance, and to provide you with relevant advertising. Amend the law relating to central duties of excise. In exercise of the powers conferred by subsection 1 of section 5a of the central excise act, 1944 1 of 1944, the central government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods falling under the chapter, heading, subheading or tariff item of the first schedule to the central excise. Download free sample and get upto 30% off on mrprental. Central excise determination of retail sales price of excisable goods rules, 2008 rule 4. I of 1944 24thfebruary, 1944 an act to consolidate and amend the law relating to 1 duties of excise and to salt. Excise duty is a levy on production or manufacture and is payable whether or not the goods are sold. Rapid revision on central excise my thoughts on indirect. The legislation provides for the parameters for levy of duty like when it is to be charged, how the goods are to be valued for the purpose of duty, how the duty would be regulated and administered such as provisions for discharge of excise liability, filing returns, powers. Vi term paper lb 604 taxation laws prescribed legislation. Central excise act 1944 news and updates from the economic. Whereas it is expedient to consolidate and amend the law relating to 1 duties of excise on goods manufactured or produced, and services.
Levy and collection of duty, indicating amount of duty in price of goods, powers and duties of officers and land holders, central excise act1944, advance. The central excises and salt act, 1944 presently known as the central excise act, 1944 was enacted on 24th february, 1944 by amalgamating 16 legislations governing taxation on various commodities. The excise duty collections in 200607 was rs 1,17, 266 crore. Jain afterscho o ol centre for social entrepreneurship sivakamu veterinary hospital road bikaner 334001 rajasthan, india. Duties specified in first schedule and the second schedule to the central excise tariff act, 1985 to be levied. Tech hardware software internet ites tech and gadgets. Central board of excise and customs cbec is a part of the department of revenue under the ministry of finance, government of india. Officers required to assist central excise officers. Referencer customs central excise service tax central excise. Central excise act, 1944 governs duty levied on manufacture. These are section 4, which determines goods value for. Oct 25, 2016 in exercise of the powers conferred under the provisions of the central excise act, 1944 1 of 1944 and the central excise rules, 1944 specified under column 2 of the table below and in supersession of notification of the government of india in the ministry of finance, department of revenue no.
Power to summon persons to give evidence and produce documents in inquiries under this act. In exercise of the powers conferred by sections 6,12 and 37 of the central excises and salt act, 1944 1 of 1944, the central government is pleased to apply in the adapted form set out below certain provisions of the sea customs act, 1878 viii of 1878, and to make the following rules for. This act may be called the central excise act, 1944. During the past 65 years, the department had travelled a long way in the service of the nation and industry as well. Account books, registers, writing pads and file folders. Whereas it is expedient to consolidate and amend the law relating to central duties of excise on goods manufactured or produced in certain parts of india. The central excise rules, 1944 josh and mak international.
Report of the comptroller and auditor general of india for the year ended march 2016. Buy the central excise act, 1944 by pdf online from company secretary. Hitherto, the introduction of a new central duty of excise has required the enactment of selfcontained law and the preparation of a separate set of statutory rules. Excise of duty prescribed on advalorem basisrecovery ofleave to appeal was granted to consider whether under central excise and salt act, 1944, sections 3, 3c and 4 read with schedule thereof, excise duty prescribed on advalorem basis under the act could be charged and recovered as a consequence of sro. The provisions regarding central excise r governed mainly by the central excise act, 1944, central excise rules 2002 and central excise tariff act, 1985. As per provisions of section 9aa prosecution may be launched against any person, director, manager, secretary or other officers. In exercise of the powers conferred by section 37 of the central excise act, 1944 1 of 1944 and in supersession of the central excise no. The duty is, however, liable to be paid only at the time of removal from the factory in the manner prescribed under rule 8. Vi term taxation laws cases selected and edited by belu gupta arora.
Search in central excise act, 1944 1 third schedule. Arrest and prosecution sections and 18 of central excise act, 1944, the departmental adjudication, prosecution may also be launched under section 9 of the central excise act, 1944 for the offences under section 91 of the act. Central excise valuation determination of price of excisable goods rules, 2000. Thus section 1 is on animal products, section 2 on vegetable products, so on and so forth. Referencer customs central excise service tax central. Statement of objects and reasons vide gazette of india, 1943, partv, page 243. Central excise act 1944 complete act citation 51721 bare. Gst valuation bombay chartered accountants society. Arun jaitley introduces bill to amend customs, excise acts in lok sabha 31 mar, 2017, 04. The central excise act, 1944 this act governs the levy of excise duty. Further, some provisions of customs act, criminal procedure code, indian penal code, etc.
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